The Bookshop

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Jean and John have been running a small bookshop in their village for three years. It’s a small affair but they are happy with it. Their accountant had advised them to form a limited company with each of them holding equal numbers of shares. The bookshop is open for 300 days a year and, on average, sells its books at £15 each. It is open for six hours a day and averages 5 potential customers an hour. They did not pay themselves salaries, relying instead on their dividends.